The adjusted trial balance for Sheridan Company is given below. SHERIDAN COMPANY Trial Balance August 31, 2017 Before Adjustment After Adjustment Dr. Cr Dr. Cr. Cash $10,550 $10.550 Accounts Receivable 9.190 9.980 Supplies 2.940 1.420 Prepaid Insurance 4280 3.070 16,670 16,670 $3.751 $4951 Equipment Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable 5,910 5.910 0 1340 Unearned Rent Revenue 2.120 1180 Common Stock 14 260 14 260 Retained Earnings 5.200 5.200 Dividends 2,950 2,950 34.810 35.600 12.830 13.770 Service Revenue Rent Revenue Salaries and Wages Expense Supplies Expense 16.370 17.710 0 1520 Rent Expense 15,931 15,931 0 0 1210 Insurance Expense Depreciation Expense 0 1200 $78.881 $78.881 582211 $82211 Prepare the retained earnings statements for the year ended August 31. (List items that increase retained earnings first.) SHERIDAN COMPANY Retained Earnings Statement For the Year Ended August 31, 2017 Less Dividends